# Council Decision of 22 March 2004 authorising Italy to apply a measure derogating from Article 21 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (2004/295/EC), Article 1

Extent: E+W+S+N.I.

By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, as worded in Article 28(g) thereof, the Italian Republic is hereby authorised, to designate the recipients of the supplies of goods and services referred to in Article 2 of this Decision as the persons liable to pay VAT.

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Source: https://www.legislation.gov.uk/eudn/2004/295/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2004-295/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.